Real Estate appreciation and its impact in Financial Demonstrations
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Abstract
The aim of this paper is to study the impact in Financial Demonstrations and in economic and financial indicators of the real estate assets’ appreciation, starting from the Guideline of the Fair Value. The used methodology is the case study. It involves a profound and exhaustive study, in order to allow the possession of a wide and thorough knowledge on the impact in Financial Demonstrations and in economic and financial indicators. This is anexperimental research. A revision of the literature about the concept of fair trade, tangible fixed assetsand investment propertiesis performed, as well asaneconomic and financial analysis of the companies. It has been found that the appreciation adjustments fromreal estate assets have impacton financial demonstrations, income taxes, managers’ performance evaluation (in a negative way), solvency indicators, financial autonomy and debt.
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